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IN RE KIMURA

No. 91-35010.

969 F.2d 806 (1992)

In re Roger George KIMURA and Donna Louise Kimura, Debtors. UNITED STATES of America, Appellant, v. Kenneth BATTLEY, Trustee; Alaska Hotel & Restaurant Employee Trust Funds; Alaska Distributors; K & L Distributors, Inc.; Municipality of Anchorage, Appellees.

United States Court of Appeals, Ninth Circuit.

Decided July 10, 1992.

Attorney(s) appearing for the Case

Gary R. Allen, Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellant.

Roy Longacre, Longacre & Associates, Anchorage, Alaska, for appellee, K & L Distributors.

Peter W. Giannini, Giannini & Associates, Anchorage, Alaska, for appellee, Alaska Distributors.

Scott Brandt-Erichsen, Asst. Mun. Atty., Anchorage, Alaska, for appellee, Anchorage.

Gary Sleeper, Jermain, Dunnagan & Owens, Anchorage, Alaska, for appellee, Alaska Hotel-Trust.

Teresa Williams, Asst. Atty. Gen., Anchorage, Alaska, for amicus, State of Alaska.

Before: TANG, REINHARDT, and RYMER, Circuit Judges.

TANG, Circuit Judge:

This appeal requires us to reconcile the operation of state and federal law in the context of a federal tax lien and a competing state lien-like interest created in favor of trade creditors who have extended credit to a business licensed by the State of Alaska to sell liquor. Alaska law provides that, before a liquor license may be transferred, objecting trade creditors must be satisfied. Both the bankruptcy court and the Bankruptcy Appellate...

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